Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

GST: 10 POINT SERIES ON TIME OF SUPPLY OF SERVICES

Goods and Services Tax - GST - By: - Puneet Agrawal - Dated:- 5-11-2016 - TIME OF SUPPLY OF SERVICES Rules for determining time of supply of services are contained in Section 13 of the CGST/ SGST Act. Even for the purpose of determining time of suppl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l be: If invoice is issued within the prescribed period, the earliest of: date of issue of invoice; or date of receipt of payment If invoice is not issued within the prescribed period, the earliest of: date of completion of provision of service; or d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

de to the extent covered by such invoice or payment Date of receipt of payment shall be the earlier of the following events: date on which the payment is entered in the books of accounts of the supplier or date on which the payment is credited to his .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e from contract, earlier of Each receipt of payment by supplier; Each issuance of invoice Where payment is linked to completion of an event - Time of completion of that event. Although continuous supply of services is defined in Section 2(31) of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version